German Tax Return (Einkommensteuererklärung): How to Handle DBA in ELSTER?

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  • tommyzed
    Neuer Benutzer
    • 31.03.2025
    • 1

    #1

    German Tax Return (Einkommensteuererklärung): How to Handle DBA in ELSTER?

    German Tax Return (Einkommensteuererklärung): How to Handle DBA in ELSTER?


    I am filling out my tax return via ELSTER. I have some US-sourced income which is listed in the German Wage Statement (Lohnsteuerbescheinigung) in line 16a ("Doppelbesteuerungs-abkommen (DBA)"). It is tax free due to the DE/US tax treaty.

    Since the foreign wages are listed in my German Wage Statement, do I need to explain what they are? I don't see ELSTER saying that it is necessary to attach any explanations of foreign income. I'm under the assumption therefore that I need to only send supporting documentation if the tax office asks for it.

    Is that correct?

    I placed the foreign wage amount in line 16a of the wage statement in line 34 of N-AUS and again in line 40 of N-AUS ("less directly attributable wages attributable to the foreign state according to line 4")... Really unclear if this is correct or not.
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